The Kansas Center for Economic Growth and the Kansas Economic Progress Council released an analysis of data collected by the Governor's Council of Economic Advisors that shows that in recent years, despite tax cuts, Kansas has trailed the region in output of goods and services, employment growth, wage growth, and population.

In a March 2015 report, Policy Matters Ohio, in response to Republican Governor John Kasich's proposal to cut the state income tax by 23 percent and create a new tax break for business owners, said that income tax cuts are a bad idea favoring the most affluent, and recommended that the General Assembly increase income tax rates for top earners.